ISO 9000國際品保制度與內部控制制度因目標不同、導入對象也不同，容易造成企業內部二套並行制度之管理現象，此兩種制度的實施，皆以企業內部倫業流程為依據，藉著作業流程標準化與文件化，查核企業是否依照公司目標確實執行作業。企業經營者如能以ISO 9000國際品保制度之文件化特色與內部控制制度之範圍，整合成一套管理制度，不僅可達到品質保證的營運目標，更可在成本與效益均衡的考量下，提升企業的競爭力，永續經營。本研究分析此兩套制度之內涵與關聯，研擬提出一套整合程序，用以整合ISO 9000國際品保制度與內部市制制度，文中並舉一案例公司說明整合程序之可行性。

　　　　　It is possible for the ISO 9000 quality requirements and an internal control system to co-exist within a company for management purposes because of the different objectives and implementations involved. Both systems are based on the internal and operational procedures of the company and use standardized operational procedures and methods of documentation to verify whether or not the company's operations adhere to its prescribed managerial polices. It is thusadvantageous to integrate both systems into a unified whole and this is made possible by the documentation characteristics of the ISO 9000 quality requirements and the scope of the internal control system. Not only can the integrated system help a company accomplish it's operational objective in terms of quality requirements at the same time it can also help to increase the operational efficiency of the company and promote its competitiveness as a continuing enterprise. This research analyses the relationship between the ISO 9000 quality requirements and internal control systems and proposes a procedure for their integration. A case study is also resented to illustrate the usefulness of the said procedure.